G.S. 105-41 of the Revenue Laws
provides, in part, that "...any person practicing any professional art of
healing for a fee or reward..." must procure from the North Carolina
Department of Revenue a statewide privilege license and pay for such license a
tax of $50.00 annually.For the
purposes of G.S. 105-41, "professional art" has been defined as one
requiring knowledge of an advanced type in a given field of science or learning
gained by a prolonged course of specialized instruction and study, and
"healing" as the restoring to health or soundness, or curing.While "psychologist" is not specifically listed in G.S. 105-41,
a psychologist who engages in the professional art of healing (as defined) for a
fee or reward is subject to license under that section.This license, issued as "psychologist" privilege license, is in
addition to the regulatory license required by the North Carolina Psychology
Board.To obtain an application for
a psychologist privilege license, please contact the North Carolina Department of
Revenue, P.O. Box 25000, Raleigh, NC27640, call (877) 308-9103 or www.dornc.com/taxes/license/.